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Edukasi Penguatan Sikap Toleransi Kepada Siswa SMAK BASIC Kota Batam Hudori, Mahfuz; Laudeciska, Leni; Marbun, Destina Veronica; Jevfri, Jevfri; Khelly, Khelly; Yunita, Yunita
Jurnal Pengabdian Pada Masyarakat Indonesia Vol 2 No 1 (2023): Februari: Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Universitas Gajah Putih, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/jppmi.v2i1.228

Abstract

The population of Batam City is a multicultural society that has a diversity of ethnicities, cultures, and religions. Caring for diversity in Batam City must continue to be done to avoid conflicts such as discrimination and racism. Therefore, the people of Batam City must have good social interactions, where tolerance can be one of the social interactions that must be developed. Among these activities, namely by providing illustrations on strengthening tolerance attitudes and strategic implementation steps to foster tolerance for high school students at BASIC Christian Schools. The objects in this activity are BASIC High School students. Knowledge and understanding of the tolerance attitude of BASIC High School students are measured through the process of observation, interviews, documentation, and filling out questionnaires. Based on the analysis of the data that has been collected, it is concluded that most of the students of BASIC Christian High School already understand the importance of instilling tolerance in schools. This is supported by the policy of the BASIC High School which takes an active role in instilling an attitude of tolerance to its students in the form of providing character education to students about strengthening tolerance in social life for students who have low awareness of tolerance.
Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance Itan, Iskandar; Laudeciska, Leni; Karjantoro, Handoko; Chen, Robin
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2457

Abstract

This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure.
Penerapan Sistem Pencatatan Laporan Keuangan dan Stok Barang Berbasis Microsoft Access pada UMKM Jaya Punggur Laudeciska, Leni; Itan, Iskandar
Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i4.461

Abstract

Penelitian ini bertujuan untuk menerapkan suatu sistem pencatatan keuangan yang efektif dan efisien seperti Microsoft Access agar setiap kegiatan operasional dalam usaha dapat terdata secara akurat dan benar. Dari hasil wawancara dengan pemilik usaha UMKM Jaya Punggur diketahui bahwa pemilik tidak memiliki pengetahuan dasar akuntansi sehingga sering dihadapkan pada masalah pencatatan laporan keuangan yang tidak akurat. Pencatatan secara manual tersebut dilakukan dengan mencatat stok barang masuk dan stok barang keluar UMKM Jaya Punggur pada buku khusus stok barang serta bermodalkan ingatan pemilik. Hasil penelitian ini berupa output yang dihasilkan dalam sistem pencatatan pada Microsoft Access diantaranya ialah laporan keuangan yang meliputi laporan utang, buku besar, laporan persediaan, laporan pembelian, laporan penjualan, laporan laba/rugi, dan laporan neraca yang memenuhi standar yang berlaku. Setelah diimplementasikan sistem pada UMKM Jaya Punggur diperoleh hasil yang positif karena meningkatkan efektivitas dan efisiensi usaha, menghemat waktu, dan membuat aktivitas pelaku usaha menjadi lebih mudah, serta membantu usaha mencapai kinerja yang lebih baik.